https://www.taxtmi.com/caselaws?id=37713 The court dismissed the petitioner's main contention regarding the interpretation of Section 220(7) of the Income Tax Act, 1961, upholding the calculation of tax on total income. It rejected the claim under Article 14 and found Circular No. 25 issued by the CBDT to be contrary to statutory provisions. Emphasizing procedural fairness, the court directed the revenue authorities to provide a detailed statement of tax dues to the petitioner and afford him an opportunity to present his case. The writ petition was disposed of with directions for each party to bear their respective costs. en-us Tue, 20 Sep 1977 00:00:00 +0530 Wed, 31 Mar 2010 15:54:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37713 The court dismissed the petitioner's main contention regarding the interpretation of Section 220(7) of the Income Tax Act, 1961, upholding the calculation of tax on total income. It rejected the claim under Article 14 and found Circular No. 25 issued by the CBDT to be contrary to statutory provisions. Emphasizing procedural fairness, the court directed the revenue authorities to provide a detailed statement of tax dues to the petitioner and afford him an opportunity to present his case. The writ petition was disposed of with directions for each party to bear their respective costs. Case-Laws Income Tax Tue, 20 Sep 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37713